Conor Gallagher has turned down multiple contract extension offers from Chelsea amid advanced talks for a £33.7 million move to Atletico Madrid. Gallagher, who became a key player under Mauricio Pochettino last season, is seen as an ideal fit for Diego Simeone's midfield at Atletico. Chelsea, looking to balance their books after heavy spending, are now willing to sell Gallagher, who has just one year left on his contract. Other clubs, including Aston Villa and Tottenham, have shown interest, but Atletico appear to be leading the race. Negotiations are ongoing, and Chelsea may accept a lower fee to finalize the deal. Gallagher has yet to agree personal terms with Atletico but has indicated a possible willingness to move to Spain.